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(영문) 대법원 2011. 05. 13. 선고 2011두3227 판결

(심리불속행) 유류매입과 관련하여 사실과 다른 세금계산서를 수취함[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court 2010Nu2003 ( December 23, 2010)

Case Number of the previous trial

early 2009 Jeon3646 ( December 17, 2009)

Title

(1) receive a false tax invoice concerning the purchase of oil

Summary

(The main point of the original trial) The purchasing agency shall be deemed to be a different tax invoice from the actual fact on the ground that the supplier is not a different one because of the fact that the supplier was accused of the prosecution and was convicted by the court on the basis of the data, the place of shipment and delivery on the shipment slip submitted by the

Cases

2011Du3227 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellant

○○ Co., Ltd.

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Daejeon High Court Decision 2010Nu2003 decided December 23, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,